Taxpayers have 7 attempts to enter their SSN and previous filing information correctly. If you have failed 3 logon attempts, please call (225) 219-0102 to assure you are entering the address that matches the address on file with LDR.

Once a taxpayer attempts to enter information that does not match the information on file with LDR - 7 times, the LDR Individual Return Web application will lock the taxpayer out.

The bill is based on information received from the Internal Revenue Service because your federal return was filed with a Louisiana address.

Return the check with Form R-6642, statement of claimant to refund due on behalf of deceased taxpayer, and a copy of the death certificate. Form R-6642 can be found on our web site under Tax Forms in the Individual Income Tax general forms area. This form and the death certificate should be mailed to:

Louisiana Department of Revenue
Revenue Processing Center
Post Office Box 4998
Baton Rouge, LA 70821
Fax: (225) 219-6220

A new check will be issued in the surviving spouse's name.

Submit a written request providing as much information about the individual who claimed your child together with your child's Social Security Number to:

Louisiana Department of Revenue
Criminal Investigation Division
Individual Income Tax Division
Post Office Box 2389
Baton Rouge, LA 70821-2389

Returns are due by May 15th. If May 15th falls on a Saturday, Sunday, or a legal holiday, the return should be filed no later than the next business day. For example, if May 15 falls on a Saturday, the return is due on Monday, May 17.

The department has responded to increasing occurrences of tax fraud by implementing enhanced security measures to protect Louisiana taxpayers. This means it will take additional time to process refunds. The expected refund processing time for returns filed electronically is up to 60 days. For paper returns, taxpayers should expect to wait 12 to 14 weeks.

Some returns, whether electronic or paper, are randomly selected for review. If your return has been selected for review, then the review process can take up to 16 weeks. You can always check the status of your refund at www.revenue.louisiana.gov/refund, which is updated every night with the latest information on processed returns.

The department has responded to increasing occurrences of tax fraud by implementing enhanced security measures to protect Louisiana taxpayers. This means it will take additional time to process refunds. If you are not required to file an income tax return but have submitted a request for refund of the LA Citizens Property Insurance, then the processing time for these requests can take 12 to 14 weeks.

Yes. Revised Statute 47:103 allows a taxpayer to make a request for a six-month extension of time to file the individual income tax return. The extension request must be made electronically before the state tax filing due date, which is May 15th for calendar year filers or the 15th day of the 5th month after the close of the fiscal year for fiscal year filers. Extension requests received after the return’s due date will not be honored.

The four options for requesting an extension are as follows:

1. Filing an extension request electronically via the Louisiana Department of Revenue’s Individual Income Online Tax Filing application or the Online Extension Filing application;
2. Filing an extension request electronically via LDR’s IVR phone system by calling 225-922-3270 or 888-829-3071. For an extension request, select option #3, and then select option #1. Taxpayers will need the social security number of the primary account holder to request the extension; or
3. Submitting a state extension to LDR by “checking the state extension box” included in the tax preparation software for an electronically-filed return.
4. Submitting Form R-2867, Transmittal of Federal Extension, along with a copy of your federal paper extension or a copy of the receipt for an electronically filed federal extension.

Please note that the extension does not allow an extension of time to pay the tax due. Payments received after the return due date will be charged interest and late payment penalty. To avoid interest and penalty assessments, the estimated taxes due should be paid before the original due date.

If you file your income tax return and later become aware of any changes you must make to income, deductions, or credits, you must file an amended (corrected) Louisiana return using Form IT-540, Resident Return, or IT-540B, Nonresident and Part-year Resident Return, whichever is applicable. File the amended return as if the original return was not filed and do not make any adjustments for refunds previously received or for payments previously made. This information is already on file and LDR will adjust your account accordingly.

A corrected return for the tax year being amended should be submitted along with an explanation of the change(s) and a copy of the federal amended return, Form 1040X, if one was filed. The return should be clearly marked with an "X" in the "Amended Return" box. Mail an amended return that includes a payment to the following address:

Louisiana Department of Revenue
P.O. Box 3550
Baton Rouge, La 70821-3550

Mail all others to the following address:

Louisiana Department of Revenue
P.O. Box 3440
Baton Rouge, La 70821-3440

You also have the option of filing the amended return electronically via Louisiana File Online, the free web application from the Louisiana Department of Revenue.

The department has responded to increasing occurrences of tax fraud by implementing enhanced security measures to protect Louisiana taxpayers. This means it will take additional time to process refunds. The expected refund processing time for returns filed electronically is up to 60 days. For paper returns, taxpayers should expect to wait 12 to 14 weeks. If after this time period you have not received the refund, you can report that your refund was not received by:

1. Email through our Contact Us webpage, or
2. Mail a completed Form R-6500, Initial taxpayer inquiry regarding refund, to:

Louisiana Department of Revenue
Special Programs Division
Post Office Box 201
Baton Rouge, LA 70821

Yes. Without your return and W-2 form, the Department will not know how much tax credit to give you.

No. Refund checks are not forwarded by the Post Office. They are returned to Baton Rouge. You will need to contact the Department to have your address changed on the computer and your refund check mailed to your new address. You can also change your address through our Contact Us webpage.

A tax return is needed to document the withholding and tax liability.

Any nonresident with income (winnings) from Louisiana sources who is required to file a federal individual income tax return must file a Louisiana return reporting income earned. If the amount withheld is overpaid, a refund of the difference will be issued or credited.

To use the Louisiana File Online application, you must have filed an individual income tax return with the state of Louisiana for the 2004 tax year or later.

Yes. Interest and dividends from obligations issued directly by the U.S. government such as Treasury bills, U.S. savings bonds and U.S. agency obligations are exempt from Louisiana state income tax. Any interest or dividends that are included in the taxpayer’s adjusted gross income may be deducted on the income tax return on Schedule E, line four using the code 01E.

This exemption is provided by R.S. 47:293(9)(a)(iii), which states that “Income exempt from taxation under the laws of Louisiana or which Louisiana is prohibited from taxing by the constitution or laws of the United States.” Interest and dividends from U.S. government obligations is prohibited from state taxation by 31 U.S.C. Section 3124(a) which states in part, “Stocks and obligations of the United States Government are exempt from taxation by a State or political subdivision of a State. The exemption applies to each form of taxation that would require the obligation, the interest on the obligation or both, to be considered in computing a tax.”

Yes. Revised Statute 47:48 provides that interest received on obligations issued by the State of Louisiana or its political or municipal subdivisions that is subject to federal income tax is excluded from Louisiana gross income. However, interest from obligations from other states or their political or municipal subdivisions is not exempt from Louisiana income tax and must be reported on Schedule E, line two to be added to the taxpayer’s Louisiana adjusted gross income. See Revenue Information Bulletin 08-019 for more information.

• Annual Retirement Income Exclusion (R.S. 47:44.1(A))—Persons 65 years or older may exclude up to $6,000 of annual retirement income from their taxable income. Taxpayers that are married filing jointly and are both age 65 or older can each exclude up to $6,000 of annual retirement income. If only one spouse has retirement income, the exclusion is limited to $6,000.
• Federal Retirement Benefits Exclusion (R.S. 47:44.2)—Federal retirement benefits received by federal retirees, both military and nonmilitary, may be excluded from Louisiana taxable income.
• State Employees, Teachers, and Other Retirement Benefits Exclusion—Individuals receiving benefits from certain retirement systems listed below are allowed to exclude those benefits from their Louisiana tax-table income. In addition, R.S. 33:7203 and R.S. 40:427.2(E) provide that Municipal and State Police Employees Retirement System deferred retirement option plan funds are exempt from state income tax.
  
  Legal Citations:
  R.S. 11:405 State Employees’ Retirement System
  R.S. 11:570 Funded Judicial Retirement Plan
  R.S. 11:1378 Non-contributory Judicial Retirement Plan beginning after December 30, 1980
  R.S. 11:704 Teachers’ Retirement System
  R.S. 11:704 Teachers’ Retirement System of Orleans Parish
  R.S. 11:1003 Louisiana School Employees’ Retirement System
  R.S. 11:1331 Louisiana State Police Pension and Retirement Fund
  R.S. 11:1391 Pension for Confederate Veterans and Widows of Confederate Veterans
  R.S. 11:1403 Assessors’ Retirement Fund
  R.S. 11:1526 Clerks’ of Court Retirement and Relief Fund
  R.S. 11:1583 District Attorneys’ Retirement System
  R.S. 11:1735 Municipal Employees’ Retirement System of Louisiana
  R.S. 11:1735 City of Baton Rouge Retirement System
  R.S. 11:1735 Employees’ Retirement System of East Baton Rouge Parish
  R.S. 11:1735 Employees’ Retirement System of City of Shreveport
  R.S. 11:1905 Parochial Employees’ Retirement System
  R.S. 11:1905 Employees’ Retirement System of Jefferson Parish
  R.S. 11:3014 City of Alexandria Employees’ Retirement System
  R.S. 11:3051 City of Bogalusa Employees’ Retirement System
  R.S. 11:2033 Registrar of Voters Employees’ Retirement System
  R.S. 11:2182 Sheriffs’ Pension and Relief Fund
  R.S. 11:2228 Municipal Police Employees’ Retirement System
  R.S. 11:2228 Policemen’s Pension and Relief Fund of the City of Shreveport
  R.S. 11:2263 Firefighters’ Retirement System
  R.S. 11:3140 Firefighters’ Pension and Relief Fund for the Consolidated Fire Districts Bastrop
  R.S. 11:3161 Firefighters’ Pension and Relief Fund for Baton Rouge
  R.S. 11:3171 Firefighters’ Pension and Relief Fund for Bogalusa
  R.S. 11:3205 Bossier City Firemen’s Pension and Relief Fund
  R.S. 11:3294 Lafayette (City of) Firemen’s Pension and Relief Fund
  R.S. 11:3345 Monroe Firemen’s Pension and Relief Fund
  R.S. 11:3389 Firefighters’ Pension and Relief Fund of New Orleans
  R.S. 11:3513 City of Monroe Police Pension and Relief Fund
  R.S. 11:3566 Policemen’s Pension and Relief Fund for Alexandria
  R.S. 11:3568 Bossier City Policemen’s Pension and Relief Fund
  R.S. 11:3608 Lafayette (City of) Policemen’s Pension and Relief Fund
  R.S. 11:3658 Policemen’s Pension and Relief Fund for the Department of the City of New Orleans
  R.S. 11:3691 Harbor Police Retirement System (Port of New Orleans)
  R.S. 11:3770 Bus Drivers’ Pension and Relief Fund of the City of Monroe
  R.S. 11:3800 Electrical Workers’ Pension and Relief Fund of the City of Monroe
  R.S. 11:3823 Employees’ Retirement System of the Sewage and Water Board of the City of New Orleans
  R.S. 11:3823 New Orleans (City of) Employees’ Retirement System
  R.S. 17:1613 Louisiana State University Retirement System
  R.S. 47:44.2 Railroad Retirement System Benefits
  R.S. 47:44.2 Social Security Retirement Benefits
  R.S. 47:52 Disability Pay to World War II Veterans
  U.S.C.A. 45:231m Railroad Retirement Supplemental
  

Louisiana exempts interest and dividends earned on federal obligations and obligations from the State of Louisiana and its political subdivisions and municipalities.

• Interest and dividends from all state and local government obligations are exempt from federal income tax. Louisiana only exempts interest and dividends from obligations from the State of Louisiana and its political subdivisions and municipalities. Since interest and dividends from obligations of the State of Louisiana and its political subdivisions and municipalities are exempt from both federal and Louisiana income tax, no adjustment is required on Schedule E because the interest and dividends are not included in federal adjusted gross income.
• Interest and dividends from obligations from other states or their political or municipal subdivisions are exempt from federal income tax but taxed by Louisiana. These amounts must be reported on Schedule E, line two and will be added to the taxpayer’s Louisiana adjusted gross income. See Revenue Information Bulletin 08-019 for more information.
• Interest and dividends earned on U.S. Government obligations are subject to federal income tax but exempt from Louisiana income tax. These amounts are deducted on Schedule E, line four using the code 01E.

Individual Income Tax Returns That Include Payments should be mailed to the following address:

Louisiana Department of Revenue
P.O. Box 3550
Baton Rouge, La 70821-3550

All other Individual Income Tax Returns should be mailed to the following address:

Louisiana Department of Revenue
P.O. Box 3440
Baton Rouge, La 70821-3440

Taxpayers can check the status of their individual income tax refunds using the LDR Louisiana File Online Application, which is available anytime, day or night. To access the system, you will be required to register and create a LDR user account and password. Once registered, you will be able to review the status of your account including return filings, payments, and refunds. The income tax system is updated nightly and reflects the latest information on processed returns. Taxpayers may also check the status of their individual income tax refunds using the LDR automated telephone system at 225-922-3270 or toll-free at 888-829-3071. This system is available 24 hours a day. You must provide the return’s primary social security number and the amount of refund requested.

You should review your tax return copy and determine if the bank routing number and account number were entered correctly when you filed your return electronically and based on that information, proceed as follows:

1. If you entered your bank routing and bank account number incorrectly and the incorrect numbers matched another valid bank and account number, the refund was deposited into that account.
2. To correct this error, you must work directly with the financial institution to recover your funds. The Federal Reserve Electronic Funds Transfer Act (Regulation E) and the National Automated Clearing House Association guidelines do not allow us to change the bank routing or account numbers that you submitted. To resolve the problem, contact the Customer Service Division at (225) 219-0102 or send an email to PersonalIncomeTaxInquiries@la.gov to obtain documentation of bank name, routing number, account number, refund amount, deposit date, and confirmation number of the electronic deposit. Using this information, your bank will correct the error. If refund was deposited into a bank that is not your personal bank, your bank will assist you and provide contact information for the other financial institution.
3. If the incorrect numbers did not match another valid bank and account, the refund will be rejected and your refund will be mailed to you at your home address.

2. If you applied for and received a Refund Anticipation Loan from your tax preparer at the time your tax return was filed, your refund was deposited into the bank account of the financial institution that granted you a refund-anticipation loan according to your loan agreement. If you have questions about the refund deposit, you must contact your tax preparer or the lender.
3. You entered the correct bank routing and account number, but did not receive a refund deposit.
   1. Your refund may have been garnished for other state tax liabilities, federal income tax liabilities, child support debts, or other debts. If your refund was garnished, you will be notified within 60 days of the tax return’s processing.
   2. Your refund may have been correctly deposited, but you have overlooked it. Electronic deposits are usually posted within a few days of the electronic filing. If you still cannot identify the refund deposit, contact your bank to have the deposit researched. If needed, we can send you a copy of the deposit details and the confirmation number, which confirms that your bank received and accepted the deposit. Contact the Customer Service Division at (225) 219-0102 or by email at PersonalIncomeTaxInquiries@la.gov.

No. The statutes provide that the tax deduction is limited to expenses for: school uniforms, tuition, fees, textbooks, curricula, instructional materials, and educational supplies. A band instrument does not fall into any of the categories listed above.

No. The statute provides that the deduction is allowed for the taxpayer who actually pays the tuition and fees. Since you do not directly pay these expenses, you are not eligible for the deduction.

No. The statute provides that the deduction is allowed for the taxpayer who claims the dependent on their current year’s tax return or claims the dependent on their prior year’s tax return. Since you are unable to claim the children as dependents, you are not eligible for the deduction.

Some schools require that students must wear a particular type of outfit or uniform. If the school requires that the outfit worn by its students must also include certain types of shoes and socks, the shoes and socks are part of the dress requirements for that school’s uniforms and is an eligible expense for the tax deduction.

The Board of Elementary and Secondary Education defines elementary and secondary education as grades kindergarten through 12th grade. Expenses incurred for children who attend pre-kindergarten are not eligible for the tax deduction.

Although schools may require a copy of immunization records to comply with state health requirements, the statutes that govern the tax deduction limits eligible expenses to: school uniforms, tuition, fees, textbooks, curricula, instructional materials, and educational supplies. Doctor’s visits, immunization shots, physical examinations required before participation in sports, and the like, do not fall into any of the three categories allowed for eligible expenses.

No. The fees paid for attending a tutoring program is not an eligible expense.

No. The tax deduction is not determined by the age of a student, but rather if a student is enrolled in either a private school, a public school, or home-schooled from kindergarten through the 12th grade. Since your child is still likely to be designated to a particular grade level, regardless of age, the expenses incurred for school uniforms, tuition, fees, textbooks, instructional materials, and educational supplies are still eligible expenses.

Not all school related fees qualify as an eligible expense as part of the tax deduction. Fees related to extracurricular activities should not be included as part of the tax deduction. This would include, but not limited to, fees for meal plans, field trips, athletics, band uniforms, band recitals, academic clubs, and school trips, such as senior trips or trips to reward students who excel in certain disciplines. Registration fees, book fees, and fees that are incurred as required by certain classes, such as chemistry, home economics, and computer labs are eligible expenses.

Yes, you can file using Louisiana File Online, LDR’s free web application if you have filed an individual income tax return with LDR for the 2004 tax year or later. To access the system, you will be required to register and create a LDR user account and password. Once registered, you will be able to review the status of your account including return filings, payments, and refunds.

Yes, you can file using Louisiana File Online, LDR’s free web application if you have filed an individual income tax return with LDR for the 2004 tax year or later. To access the system, you will be required to register and create a LDR user account and password. Once registered, you will be able to review the status of your account including return filings, payments, and refunds.

Yes, you can file using Louisiana File Online, LDR’s free web application if you have filed an individual income tax return with LDR for the 2004 tax year or later. To access the system, you will be required to register and create a LDR user account and password. Once registered, you will be able to review the status of your account including return filings, payments, and refunds.

Yes, all extension requests must be filed on or before the return’s due date. The return’s due date is May 15th for calendar year filers, and the 15th day of the fifth month following the close of the taxable year for fiscal year filers. Extension requests received after the return’s due date will not be honored.

Yes. The Department of Revenue has adopted Rule LAC 61:III.1527 to require the electronic filing of all reports and returns related to the Sports Facility Assistance Fund. This rule requires all professional athletes that participate in athletic events within the state of Louisiana to file all tax returns, including extension requests electronically.

Yes. The Department of Revenue has adopted Rule LAC 61:III.1527 to require the electronic filing of all reports and returns related to the Sports Facility Assistance Fund. This rule requires all professional athletes that participate in athletic events within the state of Louisiana to file all tax returns, including extension requests electronically.

The Department of Revenue has adopted Rule LAC 61:III.1527 to require the electronic filing of all reports and returns related to the Sports Facility Assistance Fund. This rule requires all professional athletes that participate in athletic events within the state of Louisiana to file all tax returns, including extension requests electronically.

A nonresident individual must file Form IT-540B-NRA electronically if he or she is a professional athlete who earned income as a result of services rendered within Louisiana and is required to file a federal individual income tax return. Form IT-540B-NRA can be filed electronically through Louisiana File Online or through tax preparation software.

A resident individual who is a professional athlete is also required to electronically file their Louisiana income tax return, IT-540 reporting all of their income under Rule LAC 61:III.1527.

Additional information is available on our individual income tax page under the heading "Nonresident Athlete Individual Income Tax" or in publication R-20060, "Tax Responsibilities of Athletes and Entertainers".

Businesses may also request a copy by completing a Tax Information Disclosure Authorization, Form R-7004. This form authorizes the one-time release of information to yourself or the appointee you list on the form. Instructions for the form can be found here.

Act 130 of the 2015 Regular Session of the Louisiana Legislature amended Revised Statute 47:1507 to provide for fees for searching for tax returns and other documents, authenticating records, and certifying copies of tax returns and other documents (see Louisiana Administrative Code 61:III.1701). As of July 17, 2015, the fees are as follows:

• $15.00 for a copy of any tax return or other document previously filed by the taxpayer, or authorized representative, for each year or tax period requested, regardless of whether the requested return or document is located.
• $25.00 for each certified copy of a return or other document requested.

All fees must be paid when you submit the Tax Information Disclosure Authorization, Form R-7004 by check or money order, made payable to the Department of Revenue. Cash cannot be accepted.

Under R.S. 47:293(9)(ix) Louisiana allows the deduction of any expenses disallowed by IRC Section 280C in calculating Louisiana taxable income for an individual. Therefore the amount of the expense disallowed under IRC Section 280C can be deducted in calculating taxable income for Louisiana.

For a resident taxpayer, this adjustment would be done on Schedule E, line 5B of Form IT-540. For a nonresident or part-year resident taxpayer, this adjustment would be done on the Nonresident and Part-year Resident Worksheet of Form IT-540B.

If you need to make a payment, you must submit an extension request electronically and:

1. Mail in a check or money order with the electronically filed extension payment voucher, Form R-2868V;
2. Make a payment using either a bank account or a credit card through LDR’s Individual Income Online Tax Filing application;
3. Print an extension payment voucher through LDR’s Online Extension Filing application; or
4. Requesting the extension and make the payment electronically through tax preparation software that supports this option.

Please do not use Form R-540V, Individual Income Tax Electronic Filing Payment Voucher, to submit an extension payment. Form R-540V is to be used only by tax filers that have filed their tax returns through electronic filing and need to make a payment.

An extension does not allow an extension of time to pay the tax due. Payments received after the return due date will be charged interest and late payment penalty.

Yes. The Department of Revenue has adopted Rule LAC 61:III.2501 to require the electronic filing of a request for an extension to file an individual income tax return starting with the 2012 individual income tax return. Beginning with returns due on or after May 15, 2013, individuals needing additional time to file their income tax returns must electronically request an extension of time to file on or before the return due date. An extension does not allow an extension of time to pay the tax due. Payments received after the return due date will be charged interest and late payment penalty.

The Department of Revenue has adopted Rule LAC 61:III.2501 to require the electronic filing of a request for an extension to file an individual income tax return starting with the 2012 individual income tax return. A taxpayer without internet access can request an extension electronically via LDR’s IVR phone system by calling 225-922-3270 or 888-829-3071. For an extension request, select option #3, then select option #1. Taxpayers will need the social security number of the primary account holder to request the extension.

No. The Department of Revenue has adopted Rule LAC 61:III.2501 to require the electronic filing of a request for an extension to file an individual income tax return starting with the 2012 individual income tax return. This electronic mandate does not apply to any payments that need to be made when request an extension. Beginning with returns due on or after May 15, 2013, individuals needing additional time to file their income tax returns must electronically request an extension of time to file on or before the return due date

The Department has responded to increasing occurrences of tax fraud by implementing enhanced security measures to protect Louisiana taxpayers. This means that if this is your first time filing a tax return, you cannot receive a direct deposit of your refund. Your refund will be sent by paper check. The expected processing time for returns filed electronically is up to 60 days. For paper returns, taxpayers should expect to wait 12 to 14 weeks.